Legal Opinion

Harry Harris & Co. v. United States

United States Customs Court

Decided December 18, 1952No. C. D. 1488PublishedCited by 7 opinions

1Opinion of the Court

La whence, Judge:

In this case eight protests enumerated in schedule “A,” attached to and made part of this decision, were consolidated for trial.

Certain imported merchandise was classified by the collector of customs as steel sheets, valued at more than 3 cents per pound, as provided in paragraph 308 of the Tariff Act of 1930 (19 U. S. C. §1001, par. 308), as modified by the General Agreement on Tariffs and Trade, 82 Treas. Dec. 305, T. D. 51802, and duty was imposed thereon at the rate of 10 per centum ad valorem. An additional assessment of one-tenth of 1 cent per pound was also levied…

2Cases cited4 opinions

  1. The Amiable IsabellaSupreme Court of the United States · 1821
  2. Worthington v. RobbinsSupreme Court of the United States · 1891
  3. The Robert EdwardsSupreme Court of the United States · 1821
  4. United States v. International Forwarding Co.Court of Customs and Patent Appeals · 1927

3Cited by7 opinions

  1. Thornley & Pitt v. United StatesUnited States Customs Court · 1954
  2. Border Brokerage Co. v. United StatesUnited States Customs Court · 1962
  3. J. E. Bernard & Co. v. United StatesUnited States Customs Court · 1969
  4. United Metal Goods Mfg. Co. v. United StatesUnited States Customs Court · 1958
  5. Joseph Behr & Sons, Inc. v. United StatesUnited States Customs Court · 1955

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